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Effect of Forensic Accounting Practices on Financial Accountability and Transparency in Nigerian’s Deposit Money Banks 法证会计实践对尼日利亚存款银行财务责任和透明度的影响
Pub Date : 2024-07-11 DOI: 10.47191/jefms/v7-i7-24
Omoniyi Jacob, ENIOLA (PhD), A. Popoola
This study investigates the impact of forensic accounting practices, with specific focus on fraud investigation, fraud examination, and fraud prevention, on financial accountability and transparency in the banking sub sector in Nigeria. The study employed a field survey research design and data was collected from both secondary and primary sources with a particular emphasis on questionnaire administration to staff in selected banks. The study involved the analysis of 98 copies of filled questionnaire using frequency analysis and regression analysis to draw tentative predictions about the relationship between forensic accounting practices and financial accountability. The findings revealed that fraud investigation practices significantly influence financial accountability and transparency in Nigeria banks, as indicated by a coefficient of 0.324 and a p-value of 0.00 in the regression analysis. Similarly, fraud prevention practices, with a coefficient of 0.770 and a p-value of 0.00, also demonstrate a significant relationship with financial accountability and transparency. Furthermore, fraud examination practices, represented by a coefficient of 0.047 and a p-value of 0.040, significantly impact financial accountability and transparency in the Nigerian banking sector. In conclusion, this study underscores the positive effects of forensic accounting practices on financial accountability and transparency in Nigerian banks. The study recommends that Nigerian banks prioritize and enhance their fraud-related practices, invest in staff training programs, and collaborate with regulatory bodies to create a conducive environment for effective fraud management. Recognizing the vital role of competent professionals and continuous regulatory updates, these recommendations aim to strengthen the banking sector's resilience against financial fraud and promote sustained transparency and accountability.
本研究调查了法务会计实践对尼日利亚银行次级部门财务责任和透明度的影响,特别侧重于欺诈调查、欺诈审查和欺诈预防。本研究采用了实地调查研究设计,从二手和一手资料来源收集数据,重点是对选定银行的员工进行问卷调查。研究采用频率分析和回归分析法对 98 份已填写的调查问卷进行了分析,以得出法务会计做法与财务问责制之间关系的初步预测。研究结果表明,欺诈调查做法对尼日利亚银行的财务问责制和透明度有重大影响,回归分析中的系数为 0.324,P 值为 0.00。同样,预防欺诈行为的系数为 0.770,P 值为 0.00,也显示出与财务问责制和透明度之间的重要关系。此外,欺诈检查做法的系数为 0.047,P 值为 0.040,对尼日利亚银行业的财务责任和透明度有重大影响。总之,本研究强调了法务会计实践对尼日利亚银行财务责任和透明度的积极影响。研究建议尼日利亚银行优先考虑并加强与欺诈相关的实践,投资于员工培训计划,并与监管机构合作,为有效的欺诈管理创造有利环境。这些建议认识到称职的专业人员和持续的监管更新所发挥的重要作用,旨在加强银行业抵御金融欺诈的能力,促进持续的透明度和问责制。
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引用次数: 0
HR Development as an Effort to Improve Employee Performance at PT. Nandhi Radja Nusantara Surabaya 泗水 Nandhi Radja Nusantara 公司为提高员工绩效而开展的人力资源开发工作泗水 Nandhi Radja Nusantara 公司
Pub Date : 2024-07-11 DOI: 10.47191/jefms/v7-i7-26
Alfiyatussholichah Alfiyatussholichah, Mochamad Fatchurrohman, Shobikin Shobikin
This research aims to find out how much influence the development of HR levels has on employee performance at PT. Nandhi Radja Nusantara. And to find out how much influence employee performance has. This research was carried out at that location and permission was obtained from the company leadership to conduct the research. This is thought to be caused by problems that often occur in companies related to employee performance in accordance with Human Resources, resulting in a decline in the performance of employees at PT. Nandhi Radja Nusantara. This research method uses a qualitative method, namely where this research obtains real data from employees or employees in charge (supervisors) of the company. The results of this research will later become research material for the company PT. Nandhi Radja Nusantara continues to evaluate the performance of its employees so that in the future they can be more neatly organized. Thus, the conclusion that can be drawn from this case study or research is that: the influence of Human Resources in a company is very important to support good employee performance and by following the company's operational standards (SOP) well and understandingly. PT. Nandhi Radja Nusantara Surabaya.
本研究旨在了解人力资源水平的发展对 PT.Nandhi Radja Nusantara 公司员工绩效的影响程度。Nandhi Radja Nusantara 公司的员工绩效有多大影响。并找出员工绩效的影响程度。本研究在公司所在地进行,并获得了公司领导的许可。这被认为是由于公司在员工绩效方面经常出现与人力资源部门相关的问题,导致 PT.Nandhi Radja Nusantara 公司员工绩效下降。Nandhi Radja Nusantara 公司的员工绩效下降。本研究采用定性研究方法,即从公司员工或员工主管(监督者)处获取真实数据。研究结果将成为 PT.Nandhi Radja Nusantara 公司继续评估其员工的表现,以便在未来使他们的组织更加整齐。因此,从本案例或研究中可以得出的结论是:人力资源部门在公司中的影响对于支持员工的良好表现以及很好地理解和遵守公司的操作标准(SOP)是非常重要的。PT.Nandhi Radja Nusantara Surabaya。
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引用次数: 0
Improving Performance of Culinary Business through Quadruple Helix 通过四重螺旋提高烹饪企业的绩效
Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-21
Irany Windhyastiti, Umu Khouroh, Eko Aristanto, Syarif Hidayatullah, Christina Sri Ratnaningsih
This research aims to analyze the effect of Quadruple Helix (media, community, academics and governments) in improving performance of MSME’s. The population in this research were members of the Samudra Jaya group of MSMEs. The Samudra Jaya group was established in 2020. The numbers of registered members are 45 business actors. The samples are 30 business actors, was taken from active members Data analyzed used a regression method. The result shows that the community and the media have a significant effect in improving performance of MSME’s. In the community and media aspect, marketing cooperation, which can be done for example through media social community (Instagram or web of group). This joint promotional effort amplifies market reach and positively contributes to the overall performance of small and medium enterprises.
本研究旨在分析四重螺旋(媒体、社区、学术界和政府)对提高中小微企业绩效的影响。研究对象为 Samudra Jaya 中小微企业集团的成员。Samudra Jaya 集团成立于 2020 年。注册成员为 45 名企业行为者。样本为 30 个企业行为者,取自活跃成员 数据分析采用回归法。结果显示,社区和媒体对提高中小微企业的绩效有显著作用。在社区和媒体方面,可以通过媒体社交社区(Instagram 或群组网络)等方式开展营销合作。这种联合推广努力扩大了市场覆盖面,并对中小型企业的整体绩效做出了积极贡献。
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引用次数: 0
The Impact of Tourism Villages on the Income of Temajuk Village Residents, Paloh District 旅游村对帕洛县特马朱克村居民收入的影响
Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-20
Okianna Okianna, Jumardi Budiman
This study aimed to identify and describe the changes in the income of the community in Temajuk village economically after it was designated as a tourism village in 2021. The aspects of income changes observed in this study were: a) sources of income; b) amount of income; and c) distribution of income. This is a descriptive qualitative research with direct communication of data collecting techniques. The tools of data collection were interview guidelines in which the respondents were selected using saturated sampling. Data analysis techniques used were data reduction, data display and drawing conclusions. The results showed that socio-economic changes in the community related to aspects of income sources were in the form of micro-enterprises such as canteens, tire-repair shops, rental of buoys for swimming, and laundry services for locals and tourists. From the aspects of the amount of income, it showed the increase of income. The amount of income was measured by comparing the income of individual communities in the village of Temajuk. Socio-economic changes based on the aspects of the income gap between community groups can be concluded that it depended on various factors such as differences in economic opportunities access in the coastal and mountainous areas of Temajuk village, the ownership of homestay businesses, canteens and so on, and also the education and skills of the tourism managers.
本研究旨在确定并描述 2021 年特马朱克村被指定为旅游村后社区收入的经济变化。本研究观察到的收入变化包括:a) 收入来源;b) 收入金额;c) 收入分配。这是一项描述性定性研究,采用直接交流的数据收集技术。数据收集工具是访谈指南,其中采用饱和抽样法选择受访者。使用的数据分析技术包括数据缩减、数据显示和得出结论。结果显示,社区的社会经济变化与收入来源有关,其形式为微型企业,如食堂、轮胎修理店、游泳浮标出租以及为当地人和游客提供洗衣服务。从收入数额来看,收入有所增加。收入额是通过比较特马朱克村各个社区的收入来衡量的。根据社区群体之间的收入差距得出的结论是,社会经济的变化取决于多种因素,例如,Temajuk 村沿海地区和山区的经济机会差异、民宿企业、食堂等的所有权,以及旅游管理者的教育和技能。
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引用次数: 0
The Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market 金融知识、资本能力认知、回报预期和家庭环境对大学生在资本市场投资股票的意向的影响
Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-22
Komang Amanda Ayu Harpita Putri, I. K. Suryanawa, Luh Putu Lusi Setyandarini Surya
One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased year by year, yet the growth rate is lowest in the stock sector. This study aims to examine the influence of financial literacy, perceptions of minimal capital, return expectations, and family environment on students' intention to invest in stocks in the capital market, based on the theory of planned behavior. This research employs a quantitative approach. The study was conducted on undergraduate accounting students at the Faculty of Economics and Business, Udayana University, from the year 2017-2023. Data were collected by distributing a questionnaire via Google Forms to accounting students at FEB UNUD. The population in this study was 1.203 people. The sample was selected using probability sampling with proportionate stratified random sampling, resulting in 300 respondents. Data analysis techniques included descriptive statistical techniques and multiple linear regression analysis using SPSS 25.0. The results of this study indicate that financial literacy, perceptions of minimal capital, return expectations, and family environment have a positive effect on students' intention to invest in stocks.
根据金融服务管理局(OJK)的一项调查,最受印尼人欢迎的金融产品之一是资本市场投资。资本市场的投资者人数逐年增加,但股票部门的增长率最低。本研究旨在以计划行为理论为基础,研究金融知识、对最低资本的看法、回报预期和家庭环境对学生在资本市场投资股票的意向的影响。本研究采用定量方法。研究对象为乌达亚纳大学经济与商业学院2017-2023级会计专业本科生。通过谷歌表格向 FEB UNUD 的会计专业学生发放问卷,收集数据。本研究的人口为 1.203 人。样本的选取采用概率抽样与比例分层随机抽样相结合的方法,最终有 300 名受访者。数据分析技术包括描述性统计技术和使用 SPSS 25.0 进行的多元线性回归分析。研究结果表明,金融知识、对最低资本的认知、回报预期和家庭环境对学生的股票投资意向有积极影响。
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引用次数: 0
The Effect of Electronic Word of Mouth (EWOM) and Fear of Missing Out (FOMO) on Impulse Buying in Shopee Moderated Self-Control 电子口碑(EWOM)和 "害怕错过"(FOMO)对 Shopee 调节型自我控制中冲动性购买的影响
Pub Date : 2024-07-09 DOI: 10.47191/jefms/v7-i7-19
Alsya Siti Aenaya, Firsta Wity Peafut Gunawan, Nensi Anggraini, Sri Nurhasanah, Yeny Suryaningsih
The main objective of this study is to examine the effect of Electronic Word of Mouth (EWOM) and Fear of Missing Out (FOMO) on self-controlled moderated impulse buying. The number of samples was 120 young generation who categorized as Gen Z. This study showed that EWOM and self-control had an effect on impulse buying on Shopee e-commerce, while FOMO had no effect on impulse buying. The self-control variable is not able to moderate the influence between EWOM on impulse buying and the influence between FOMO on impulse buying.
本研究的主要目的是探讨电子口碑(EWOM)和 "害怕错过"(FOMO)对自我控制调节冲动性购买的影响。研究表明,电子口碑和自我控制对 Shopee 电子商务网站上的冲动购买有影响,而 FOMO 对冲动购买没有影响。自我控制变量无法调节 EWOM 对冲动购买的影响和 FOMO 对冲动购买的影响。
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引用次数: 0
Green Operations Practices and Their Role in Achieving Environmental Sustainability Through Intelligent Quality Management (An Analytical Study of The Opinions of a Sample of Employees at the Ur General Company in Iraq) 绿色运营实践及其在通过智能质量管理实现环境可持续性方面的作用(对伊拉克乌尔综合公司抽样员工意见的分析研究)
Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-17
Karrar Fadhil Khalaf Al Seedi, Assistant Professor Dr Nidaa Saleh Mahdi ALshaheen
This study aimed to determine the impact of green operations practices in achieving environmental sustainability through intelligent quality management. The hypothetical plan was built according to the three variables of the study, in light of which the main and sub-hypotheses were developed. This study was applied and tested in the government sector of Ur General Company, affiliated with the Iraqi Ministry of Industry and Minerals. The questionnaire was used as a method to collect data from a sample of 290 individuals. The results indicated that there is a positive impact of green operations practices on environmental sustainability. Therefore, when the company conducts its operations while paying attention to the concept of the environment, it will produce green operations with many opportunities that can be developed. Based on the results that were reached, a number of recommendations were proposed, the most prominent of which was the interest in implementing green operations practices in the company sample of the study by developing all green practices that would work to reduce the environmental damage resulting from the organization’s operations from polluting emissions and waste of resources and energy.
本研究旨在确定绿色运营实践对通过智能质量管理实现环境可持续性的影响。根据研究的三个变量制定了假设计划,并据此提出了主假设和子假设。本研究在伊拉克工业和矿产部下属的乌尔总公司政府部门进行了应用和测试。采用问卷调查的方法从 290 个样本中收集数据。结果表明,绿色运营实践对环境可持续性有积极影响。因此,当公司在关注环境概念的同时开展业务时,就会产生绿色业务,并带来许多可开发的机会。根据得出的结果,提出了一些建议,其中最突出的是在研究的公司样本中实施绿色运营实践的兴趣,即开发所有绿色实践,努力减少组织运营过程中的污染排放和资源能源浪费对环境造成的破坏。
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引用次数: 0
Organizational Commitment, Work Motivation, and Job Satisfaction: Understanding Its Impact of Employee Performance (Case Study at Bank Mandiri (Persero) 组织承诺、工作激励和工作满意度:了解其对员工绩效的影响(曼蒂里银行案例研究
Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-18
Rudi Prianto, Rini Handayani
The objective of this study is to examine the impact of organizational commitment, motivation, and job satisfaction on employee performance. The sample population for this study consists of a total of 35 people employed by the company. The sampling technique employed in this study is non-probability sampling. This study employs validity and reliability tests to assess the questionnaires, as well as traditional assumption tests. Additionally, multiple linear regression analysis is conducted. The results of this study show that at Bank Mandiri (Persero), employee performance is positively and significantly impacted by organizational commitment, work motivation, and job satisfaction.
本研究旨在探讨组织承诺、激励和工作满意度对员工绩效的影响。本研究的样本人群包括公司员工共 35 人。本研究采用的抽样技术是非概率抽样。本研究采用有效性和可靠性测试以及传统假设检验来评估问卷。此外,还进行了多元线性回归分析。研究结果表明,在曼迪里银行,员工绩效受到组织承诺、工作动机和工作满意度的积极影响。
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引用次数: 0
Occupational Stress Management of Truck Drivers and its Effect on Road Safety: Evidence from Petroleum Tanker Drivers in Lagos State, Nigeria 卡车司机的职业压力管理及其对道路安全的影响:来自尼日利亚拉各斯州石油罐车司机的证据
Pub Date : 2024-07-08 DOI: 10.47191/jefms/v7-i7-16
Sholesi, Olayinka Yusuf, PhD, Abdul-Azeez Ibraheem Forson, PhD, Taiwo, Ositimehin
The feeling of apathy among truck drivers regarding managing their health and work stress is endangering lives and properties on Lagos roads. The study examined occupational stress management of truck drivers and on road safety. The study adopted the descriptive survey research designusing a complete enumeration method (Census).Copies of the questionnaire were distributed to fifty truck drivers who are executive members of the union in the state. The questionnaire was designed on a four-point Likert scale and the study used Pearson Product Moment Correlation and Multiple regression in analyzing the collected data. The findings revealed that there is astrong relationship between fatigue and road safety and a weak relationship between inattention and road safety. The findings further revealed that fatigue and inattention account for 47.8% of road safety issues experienced by truck drivers in Lagos State. The study concluded that the indicators identified for the independent variable are good measures of the occupational stress construct. However, the study recommended among others that employers of truck drivers and their unions should enlighten them and create more awareness of the need for them to pay more attention to their health to ensure the safety of lives and properties on Lagos roads.
卡车司机在管理健康和工作压力方面的冷漠态度正在危及拉各斯道路上的生命和财产安全。本研究探讨了卡车司机的职业压力管理和道路安全问题。研究采用了描述性调查研究设计,使用了完全查点法(人口普查),向该州工会执行成员中的 50 名卡车司机发放了调查问卷。问卷采用李克特四点量表设计,研究使用皮尔逊积矩相关和多元回归分析收集到的数据。研究结果表明,疲劳与道路安全之间的关系密切,而注意力不集中与道路安全之间的关系较弱。研究结果还显示,在拉各斯州卡车司机遇到的道路安全问题中,疲劳和注意力不集中占 47.8%。研究认为,为自变量确定的指标是衡量职业压力结构的良好方法。不过,研究建议,卡车司机的雇主及其工会应启发他们,使他们进一步认识到需要更加关注自身健康,以确保拉各斯道路上的生命和财产安全。
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引用次数: 0
Analysis of Company Reputation and Compensation on Intention to Apply Among Fresh Graduates 公司声誉和薪酬对应届毕业生求职意向的影响分析
Pub Date : 2024-07-06 DOI: 10.47191/jefms/v7-i7-14
Muh. Taufan Nando, Gendut Sukarno
This study aims to examine the influence of company reputation and compensation on the intention to apply among fresh graduates of Pembangunan Nasional "Veteran" University, East Java. This research uses a quantitative descriptive approach. This research population consists of freshgraduates of Pembangunan Nasional "Veteran" University, East Java in the year 2023, totaling 1522 graduates. The sample selection method used was Proportionate Stratified Random Sampling, with a sample size of 94 fresh graduates. The information examination method utilized in this research is the Partial Least Square (PLS) strategy. According to the findings of this research, among fresh graduates of Pembangunan Nasional "Veteran" University, East Java, that intention to apply can be significantly supported by the company's reputation. Similarly, compensation also plays a significant role in supporting the intention to apply among fresh graduates of Pembangunan Nasional "Veteran" University, East Java.
本研究旨在探讨公司声誉和薪酬对东爪哇 Pembangunan Nasional "老兵 "大学应届毕业生应聘意向的影响。本研究采用定量描述法。研究对象包括东爪哇国立 "老兵 "大学 2023 年的应届毕业生,共计 1522 人。样本选择方法为比例分层随机抽样法,样本量为 94 名应届毕业生。本研究采用的信息检验方法是偏最小二乘法(PLS)策略。根据本研究的结果,在东爪哇 Pembangunan Nasional "老兵 "大学的应届毕业生中,公司声誉对申请意向有显著的支持作用。同样,报酬在支持东爪哇国立 "老兵 "大学应届毕业生的申请意向方面也发挥着重要作用。
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引用次数: 0
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Journal of economics, finance and management studies
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